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WHOLESALERS ADJUSTMENT CO. v. COMMISSIONER OF INT. REV.

No. 10681.

88 F.2d 156 (1937)

WHOLESALERS ADJUSTMENT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 8, 1937.

Attorney(s) appearing for the Case

Harry Silverman, of Omaha, Neb., for petitioner.

Louise Foster, Sp. Asst. to the Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and VAN VALKENBURGH, Circuit Judges.

STONE, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals affirming a redetermination of the Commissioner assessing an income tax against petitioner for the year 1931.

The sole question for determination below and here is whether petitioner is a copartnership or is an "association" within the meaning of section 701, Revenue Act of 1928 (45 Stat. 791, 878), such associations being taxable...

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